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This paper examines the practical use of The Audit Risk Model (ARM) in Enterprise Resources Planning (ERP) settings. International Auditing Standards (IAS) suggest that auditors of financial statements rely on the ARM to plan audit engagements. Sixty practicing auditors (30 from Canada and 30 from China) performed risk assessments on Audit Risk (AR), Inherent Risk (IR) and Control Risk (CR) in light of identical case materials. Our findings suggest that there is no significant difference between Canadian and Chinese auditors when interpreting similar data to establish their risk assessments. Nevertheless, the information regarding ERP caused the biggest discrepancy both between and within the two groups. [ABSTRACT FROM AUTHOR]

Background: COVID-19 has a direct impact on the employment of older people. This adds to the challenge of ageism. The World Health Organization has started a worldwide campaign to combat ageism and has called for more research and evidence-based strategies that have the potential to be scaled up. This study specifically aims to identify solutions to combat the adverse effects of COVID-19 on the global ageing workforce. Methods: We present 15 case studies from different countries and report on what those countries are doing or not doing to address the impact of COVID-19 on ageing workers. Results: We provide examples of how COVID-19 influences older people's ability to work and stay healthy, and offer case studies of what governments, organizations or individuals can do to help ensure older people can obtain, maintain and, potentially, expand their current work. Case studies come from Australia, Austria, Canada, China, Germany, Israel, Japan, Nigeria, Romania, Singapore, Sweden, South Korea, Thailand, United Kingdom (UK), and the United States (US). Across the countries, the impact of COVID-19 on older workers is shown as widening inequalities. A particular challenge has arisen because of a large proportion of older people, often with limited education and working in the informal sector within rural areas, e.g. in Nigeria, Thailand and China. Remedies to the particular disadvantage experienced by older workers in the context of COVID are presented. These range from funding support to encouraging business continuity, innovative product and service developments, community action, new business models and localized, national and international actions. The case studies can be seen as frequently fitting within strategies that have been proven to work in reducing ageism within the workplace. They include policy and laws that have increased benefits to workers during lockdowns (most countries); educational activities such as coaching seniorpreneurship (e,g, Australia); intergenerational contact interventions such as younger Thai people who moved back to rural areas and sharing their digital knowledge with older people and where older people reciprocate by teaching the younger people farming knowledge. Conclusion: Global sharing of this knowledge among international, national and local governments and organizations, businesses, policy makers and health and human resources experts will further understanding of the issues that are faced by older workers. This will facilitate the replication or scalability of solutions as called for in the WHO call to combat ageism in 2021. We suggest that policy makers, business owners, researchers and international organisations build on the case studies by investing in evidence-based strategies to create inclusive workplaces. Such action will thus help to challenge ageism, reduce inequity, improve business continuity and add to the quality of life of older workers. [ABSTRACT FROM AUTHOR]

The rapid development of computerized technology has led to increasing use of computer based information systems (CBIS) in small businesses. In view of the high cost of implementing and managing a CBIS, justifications for the application of computer technology in small businesses continue to be debated throughout the world. This study empirically investigates the current usage and success factors of CBIS in small businesses of Hong Kong and compares these findings with those of related studies in Canada, the United Stales, and Singapore. This research has identified several common global factors that would affect the CBIS success of small businesses: 1) Length of computerization experience, 2) Level of financial support, 3) Presence of formal systems planning, 4) Number of administrative applications, 5) Level of computer vendor support, 6) Level of computer knowledge of owner/managers, and 7) Presence of internal systems experts. In addition, this study has also identified two new success factors: the presence of CBIS security control and level of end-user computing training. [ABSTRACT FROM AUTHOR]